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Tax Updates (2)
Daily Tax Updates from all the tax authorities in Pakistan
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FBR has issued Insertion of new Chapter XIIIA in Income Tax Rules, 2002 under the title Record of Beneficial Owners
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FBR has issued Addition of a new sub-rule (5) in rule 8 of the Seventh Schedule to the Income Tax Ordinance, 2001
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FBR has issued Addition of a new sub-rule (4) in rule 8 of the Seventh Schedule to the Income Tax Ordinance, 2001
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FBR has issued Enhancement in Standard Rate of Sales Tax from 17% to 18%
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FBR has issued Imposition of enhanced rate of 25% sales tax on import and supply of luxury goods
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FBR has issued Exemption from Sales Tax on the Import and Supply of the Donation Consignments and Relief Items as certified by NDMA or a PDMA for Relief Operations for Flood Affectees
Income Tax Ordinance 2001 (74)
Income Tax Law in Pakistan - Income Tax Ordinance 2001
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Section 1 - Short title, extent and commencement
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Clause 1 - Accumulated profits
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Clause 1A - Active taxpayer
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Section 4 - Tax on taxable income
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Section 4B - Super tax for rehabilitation of temporarily displaced persons
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Section 4C - Super tax on high earning persons
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Section 15 - Income from Property
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Section 15A - Deductions in computing income chargeable under the head “Income from Property
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Section 16 - Non-adjustable amounts received in relation to buildings
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Section 18 - Income from business
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Section 19 - Speculation Business
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Section 20 - Deductions in computing income chargeable under the head “Income from Business”.
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Section 41 - Agricultural income
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Section 42 - Diplomatic and United Nations exemptions
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Section 43 - Foreign government officials
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Section 56 - Set off of losses
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Section 56A - Set off of losses of companies operating hotels
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Section 57 - Carry forward of business losses
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Section 61 - Charitable donations
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Section 62 - Tax credit for investment in shares and insurance
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Section 62A - Tax credit for investment in health insurance
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Section 66 - Income of joint owners
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Section 67 - Apportionment of deductions
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Section 68 - Fair market value
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Section 75 - Disposal and acquisition of assets
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Section 75A - Purchase of assets through banking channel
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Section 76 - Cost
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Section 86 - Principle of taxation of individuals
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Section 87 - Deceased individuals
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Section 88 - An individual as a member of an association of persons
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Section 94 - Principles of taxation of companies
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Section 95 - Disposal of business by individual to wholly-owned company
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Section 96 - Disposal of business by association of persons to wholly-owned company.
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Section 99 - Special provisions relating to insurance business
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Section 99A - Special provisions relating to payment of tax through electricity connections
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Section 99B - Special procedure for small traders and shopkeepers
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Section 100 - Special provisions relating to the production of oil and natural gas, and exploration and extraction of other mineral deposits
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Section 100A - Special provisions relating to banking business
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Section 100B - Special provision relating to capital gain tax
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Section 108 - Transactions between associates.
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Section 108A - Report from independent chartered accountant or cost and management accountant.
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Section108B - Transactions under dealership arrangements.
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Section 113 - Minimum tax on the income of certain persons.
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Section 113A - Tax on Income of certain persons.
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Section 113A - Minimum tax on builders.
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Section 114 - Return of income.
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Section 114A - Business bank account
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Section 114B - Powers to enforce filing of returns.
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Section 120 - Assessments.
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Section 120A - Investment Tax on income.
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Section 120B - Restriction of proceedings.
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Section 127 - Appeal to the Commissioner (Appeals).
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Section 128 - Procedure in appeal.
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Section 129 - Decision in appeal.
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Section 137 - Due date for payment of tax.
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Section 138 - Recovery of tax out of property and through arrest of taxpayer.
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Section 138A - Recovery of tax by District Officer (Revenue).
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Section 170 - Refunds
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Section 170A - Electronic processing and electronic issuance of Refunds by the Board
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Section 171 - Additional payment for delayed refunds
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Section 174 - Records
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Section 175 - Power to enter and search premises
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Section 175A - Real-time access to information and databases
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Section 181 - Taxpayer’s registration
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Section 181A - Active taxpayers’ list
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Section 181AA - Compulsory registration in certain cases
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Section 182 - Offences and penalties
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Section 182A - Return not filed within due date
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Section 183 - Exemption from penalty and default surcharge
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Section 201 - Institution of prosecution proceedings without prejudice to other action
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Section 202 - Power to compound offences
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Section 203 - Trial by Special Judge
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Section 207 - Income tax authorities
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Section 221 - Rectification of mistakes
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Section 208 - Appointment of income tax authorities
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Section 231 - Functions and Powers of Directorate
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Section 230 - Directorate General (Intelligence and Investigation), Inland Revenue
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Section 230A - Directorate-General of Withholding Taxes
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Section 231A - Cash withdrawal from a bank
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Section 231AA - Advance tax on transactions in bank
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Section 231B - Advance tax on motor vehicles
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Section 237 - Power to make rules
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Section 237A - Electronic record
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Section 237B - Prize schemes to promote tax culture
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Division I - Rates of Tax for Individuals and Association of Persons
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Division II - Rates of Tax for Companies
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Division IIA - Rate of super tax
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Division I - Advance Tax on Dividend
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Division IA - Profit on Debt
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Division IB - Return on Investment in Sukuks
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Division I - Transfer of Funds
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Division II - Brokerage and Commission
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Division IIA - Rates for Collection of Tax by a Stock Exchange Registered in Pakistan
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Income Tax Ordinance, 2001
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Voluntary Declaration Of Domestic Assets Act, 2018
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Foreign Assets (Declaration And Repatriation) Act, 2018
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SRO: 290(I)/2023 - Monetary Penalty Recovery Regulations for DNFBPs 2023
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SRO: 229(I)/2023 - Insertion of new Chapter XIIIA in Income Tax Rules, 2002 under the title Record of Beneficial Owners
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SRO: 226(I)/2023 - Addition of a new sub-rule (5) in rule 8 of the Seventh Schedule to the Income Tax Ordinance, 2001
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SRO: 297(I)2023 - Imposition of enhanced rate of 25% sales tax on import and supply of luxury goods
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SRO: 179(1)/2023 - Enhancement in Standard Rate of Sales Tax from 17% to 18%
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SRO: 70(I)/2023 - Exemption from Sales Tax on the Import and Supply of the Donation Consignments and Relief Items as certified by NDMA or a PDMA for Relief Operations for Flood Affectees
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Section 14 - Registration
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Section 14A - Repealed
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Section 14AB - Discontinuance of gas and electricity connections
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Section 22 - Records
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Section 23 - Tax Invoices
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Section 24 - Retention of record and documents for six years
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Section 30 - Appointment of Authorities
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Section 30A - Directorate General, (Intelligence and Investigation) Inland Revenue
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Section 30B - Directorate General Internal Audit
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Section 43-45 (omitted)
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Section 45A - Power of the Board and Commissioner to call for records
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Section 45B - Appeals
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Rule 19 - Application
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Rule 20 - Cancellation or return of supply
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Rule 21 - Change in value of supply or amount of sales tax
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Rule 26 - Application
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Rule 27 - Establishment of CSTRO, Refund Division and posting of officers
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Rule 28 - Filing and processing of refund claims
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Rule 39B - Application
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Rule 39C - Extent of payment of refund claim
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Rule 39D - Filing and Processing of refund claims
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Rule 44B - Application
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Rule 44C - Definitions
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Rule 44D - Real-time electronic access to stocks, accounts and record
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Rule 51 - Application
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Rule 52 - Supplies to diplomat and diplomatic missions
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Rule 52A - Supplies to diplomats and diplomatic missions by tier-1 retailers and refund of tax
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Rule 58 - Application
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Rule 59 - Persons authorized to represent a taxpayer
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Rule 60 - Disqualifications
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Rule 63 - Application
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Rule 64 - Definitions
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Rule 65 - Application for alternative dispute resolution and appointment of Committee
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Rule 69 - Application
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Rule 69B - Definitions
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Rule 69C - Registration and liability of person bringing taxable goods from tax-exempt areas
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Rule 70 - Application
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Rule 71 - Initiation of recovery action
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Rule 72 - Stoppage of clearances and sealing of business premises
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Rule 112 - Attachment of immovable property
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Rule 113 - Service of order
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Rule 114 - Proclamation of attachment
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Rule 132 - Appointment of receiver for business
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Rule 133 - Appointment of receiver for immovable property
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Rule 134 - Qualification for receiver
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Rule 137 - Offences and penalties
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Rule 138 - Continuance of proceedings
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Rule 139 - Recovery from surety
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Rule 150I - Application
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Rule 150J - Appointment of e-intermediary
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Rule 150K - Cancellation of appointment
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Rule 15Q - Application
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Rule 15R - Eligibility to use electronic invoicing system
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Rule 150S - Issuance of electronic invoice and record
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Rule 150ZEA - Application
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Rule 150ZEB - Obligations and requirements
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Rule 150ZEC - Accreditation of Points of Sales (POS) Systems
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Rule 150ZF - Application
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Rule 150ZG - Definitions
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Rule 150ZH - Goods to be affixed with tax stamps, banderoles, stickers, labels, barcodes, etc
Chapter 14BA - Video Analytics Rules For Electronic Monitoring Of Production Of Specified Goods (16)
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Rule 150ZQR - Application
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Rule 150ZQS - Definitions
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Rule 150ZQT - Goods to be monitored electronically through video cameras etc
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Rule 150ZQZH - Licensing
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Rule 150ZQZI - Functions of the licensing committee
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Rule 150ZQZJ - Application for grant of licence
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Rule 150ZR - Prescribed form of appeal to the Commissioner (Appeals)
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Rule 150ZS - Date of presentation and filing of Appeals
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Rule 150ZT - Documents to accompany Appeal
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Rule 150ZZH - Application
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Rule 150ZZI - Responsibility of a withholding agent
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Rule 150ZZJ - Responsibility of the registered supplier
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Rule 153 - Application
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Rule 154 - Provisions the Act to be followed
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Rule 155 - Special provisions relating to advertisements on television and radio
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Rule 158A - Application
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Rue 158B - Filing of application for approval of Greenfield Industry
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Rule 158C - Processing of applications by the Commissioner
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Section 1 - Short title, extent and commencement
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Section 2 - Definitions
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Section 3 - Taxable Service
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Section 10 - Scope of tax and allied matters
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Section 10A - Option to charge tax at standard rate
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Section 11 - Person liable to pay tax
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Section 17 - Collection of excess tax
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Section 18 - Time, manner and mode of payment
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Section 19 - Joint and several liability of registered persons where tax unpaid
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Section 30 - Issuance of tax invoices
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Section 31 - Records
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Section 32 - Retention and production of records and documents
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Section 48 - Offences and penalties
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Section 49 - Default surcharge
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Section 50 - Exemption from penalty and default surcharge
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Section 71 - Agent
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Section 72 - Liability and obligations of agents
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Section 73 - Liability of the registered person for the acts of his agent
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Section 76 - Power to make rules
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Section 76A - Power to restrain certain authorities
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Section 77 - Computerized system
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Section 1 - Short title, extent and commencement
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Section 3 - Taxable Service
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Section 4 - Economic activity
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Section 16 - Collection of excess sales tax
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Section 17 - Time, manner and mode of payment
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Section 18 - Joint and several liability of persons where tax unpaid
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Section 24 - Registeration
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Section 24A - Voluntary Registration
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Section 24B - Compulsory Registration
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Section 26 - Records
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Section 27 - Retention and production of records and documents
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Section 28 - Audit Proceedings
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Section 43 - Offences and penalties
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Section 44 - Default Surcharge
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Section 45 - Exemption from penalty and default surcharge
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Section 67 - Agent
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Section 68 - Liability and obligations of agents
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Section 69 - Liability of the registered person for the acts of his agent
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Section 72 - Power to make rules
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Section 72A - Power to require that licenses or permissions to persons providing or rendering taxable services be issued or renewed only after verifying that such persons are duly registered under sections 24, 24A or 24B
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Section 73 - Computerized system
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Section 1 - Short title, application and commencement
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Clause 1 - Act
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Clause 2 - Adjudicating Authority
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Section 3 - Application
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Section 4 - Requirement of Registration
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Section 5 - Application for registration
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Section 21 - Application
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Section 22 - Determination of Input Tax
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Section 22A - Input Tax Credit no allowed
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Section 23A - Application
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Section 23B - Refund not Admissible
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Section 23C - Pecuniary competence to sanction refund
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Section 37 - Customs House Agents, Clearing Agents and Ship- Chandlers
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Section 38 - Service provided or rendered by Stevedores
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Section 39 - Service provided or rendered by Freight Forwarding Agents
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Section 42A - Services provided or rendered by property developers and promoters
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Section 42B - Special procedure for payment of tax on construction services
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Section 42BB - Special procedure for payment of tax on ready mix concrete services
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Section 42F - Procedure for collection and payment of sales tax on Legal Practitioners & Consultants, Accountants & Auditors and Tax Consultants
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Section 42G - Procedure for collection and payment of sales tax on the services provided or rendered by persons or transport agencies engaged in the services of or in relation to inter-city transportation or carriage of goods by road or thr
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Section 42H - Procedure for levy and collection of tax on the services provided in the matter of manufacturing or processing for others on toll basis
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Section 42I - Services provided or rendered by software or IT based system development consultants
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Section 42J - Services provided or rendered by call centres
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Section 50 - Application
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Section 51 - Application for Alternative Dispute Resolution
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Section 52 - Appointment of Alternative Dispute Resolution Committee